An Inventory of Records at the Texas State Archives,
1932, 1941-1944, 1947, 1949, 1951-1986

Records comprise job
descriptions, policy and procedure information, copies of legislation, loyalty
oath forms and lists of subversive organizations, press releases, memoranda,
reports, speeches, opinions, humor, drafts, correspondence, and a few forms
(1932, 1941-1944, 1947, 1949, 1951-1986) that document the history and
functions of the Texas State Auditor's Office. The majority of the materials
document the Auditor's State Classification Office's creation of classified job
descriptions while other materials describe the policies and procedures used by
the Office to conduct its audits of Texas' state government bodies and to
manage its own personnel.

The original Auditor in Texas government was created under the
Republic of Texas in December of 1835 by the same law that created the
Comptroller. Within the Auditor's office were a First Auditor's Office and a
Second Auditor's Office. A short-lived "Auditorial
Board," composed of the First and Second Auditors and the Comptroller,
was created in 1839 to audit claims made against the Republic. The Auditor
received separate appropriations throughout the Republic and the first few
years of statehood, but by the mid 1850s the appropriations disappeared and the
auditorial functions were taken over by the Comptroller. In 1866 a second
"Auditorial Board," composed of the Treasurer and Comptroller, was created to
audit claims. This second board appears to have functioned until approximately
1874. Throughout the 1800s the Texas Auditor was responsible for fiscal
matters, particularly claims against the state.

The current Texas State Auditor's Office, with which the records
listed below are concerned, has a character and purpose that differs
substantially from its earlier incarnation. The modern office was created in
1929 by House Bill 170, 41st Legislature, First Called Session, providing for a
State Auditor and Efficiency Expert who was to be the investigator of all
custodians of public funds and disbursing officers in Texas. The Auditor was to
inspect all books and records of all state departments, officers, and
institutions of the state. He/She was also to examine the activities and
duplication of effort of each state body and to produce a report discussing the
efficiency of subordinate employees, the status and condition of public funds,
the duplication of work, and the bookkeeping practices of each of those bodies.
The reports were to be completed no later than 30 days before each legislative
session. The auditor was to be a certified public accountant with five years of
experience who was appointed by the Governor for a two year term with the
consent of the Senate. The auditor could have assistants.

In 1943 (Senate Bill 27, 48th Legislature, Regular Session), the 1929
legislation was repealed, with the exception that the auditor and assistants
should continue to exercise the functions of the office until a State Auditor
was appointed and qualified under the terms of the new act. The new legislation
created the Legislative Audit Committee composed of the Speaker of the House,
the Chair of the House Appropriations Committee, the Chair of the House Revenue
and Taxation Committee, the Lieutenant Governor, the Chair of the Senate
Finance Committee, and the Chair of the Senate Committee on State Affairs. The
Committee was to appoint the State Auditor, with the approval of the Senate.
The auditor was still to be appointed every two years and to have the same
personal qualifications. The Auditor was also to retain the same basic
functions, namely to examine, audit, and help improve all state accounting and
bookkeeping procedures and to investigate the efficiency and quality of
services provided by all state bodies and agencies. The auditor was to issue
annual reports to the Governor and Legislature containing specific
recommendations for improvements in the areas falling within the jurisdiction
of the Auditor's Office.

The 1943 legislation was revised in 1987 (House Bill 699, 70th
Legislature, Regular Session), altering the powers and duties of the office.
The Auditor must conduct audits of all departments, including institutions of
higher education, as specified in the audit plan (at the direction of the
Legislative Audit Committee). The Auditor must also conduct an audit or
investigation of any entity receiving funds from the state. The audits must be
conducted in accordance with accepted auditing standards as prescribed by the
American Institute of Certified Public Accountants, the Governmental Accounting
Standards Board, the United States General Accounting Office, or other
professionally recognized entities that prescribe auditing standards. The
Auditor determines the audit plan for the state for each fiscal year,
considering recommendations concerning coordination of agency functions made by
a committee composed of the Legislative Budget Board, Sunset Advisory
Commission, and State Auditor's Office. The plan, which must be reviewed and
approved by Legislative Audit Committee, will provide for auditing of federal
programs at least once in each fiscal biennium and ensures that audit
requirements of all bond covenants and other credit or financial agreements are
satisfied. The Auditor may at any time require the assistance of the
administrative head, official, auditor, accountant, or other employees of the
entity being audited or investigated and is entitled to access to all records
books, accounts, confidential or non-confidential reports, vouchers, or other
records of information in any department entity subject to audit - including
electronic data. Finally, the Auditor may conduct financial audits, compliance
audits, economy and efficiency audits, effectiveness audits, special audits,
and investigations as defined in the Texas Government Code, Chapter 321; and if
the Auditor decides a change in an accounting system is necessary, the Auditor
shall consider the present system of books, records, accounts, and reports to
ensure that the transition will be gradual and that the past and present
records will be coordinated into the new system.

By the late 1990s the Auditor's Office had 254 employees and a budget
of over $12 million. The office provides independent audit services for Texas
citizens and government leaders to improve accountability in state agencies and
universities. The staff is organized in a team-centered project-driven manner
and the organizational structure consists of an executive team, a manager team,
project teams composed of staff drawn from an audit pool, and administrative
services teams.

The State Classification Office is an entity within the Auditor's
Office. It was created as the result of the Texas Legislature's desire for the
Texas Employment Commission to perform a classification study to recommend
equitable state salaries to the Legislature's 56th Session (Senate Concurrent
Resolution, 55th Legislature, Regular Session, 1957). By 1959 the Commission
had been unable to complete the classification. The Legislature ordered it to
continue its study and requested the Governor and the Legislative Budget Board
to recommend draft legislation to the 57th Legislature to address the
installation, maintenance, and administration of classification salary plans
using the Employment Commission documents as the basis for further work (House
Concurrent Resolution, 56th Legislature, Regular Session). The State
Classification Office of the State Auditor's Office was, thus, created by the
Position Classification Act in 1961 (House Bill 189, 57th Legislature, Regular
Session). The Office was to advise and assist agencies and universities in
effectively managing their human resources by providing tools, educational
services, and feedback on progress toward the achievement of goals. The office
revises state job descriptions, prepares employee leave interpretations, and
human-resource technical updates, and is responsible for determining and
reporting statewide turnover rates and the number of full-time equivalent
employees.

Records comprise job descriptions, indexes, memos to/presentations for
staff containing policy and procedure information, drafts, correspondence,
working papers, copies of legislation, loyalty oath forms and lists of
subversive organizations, press releases, memoranda, reports, organization
charts, opinions, speeches, humor, and a few forms (1932, 1941-1944, 1947,
1949, 1951-1986) that document the activities and functions of the Texas Office
of the Auditor and Efficiency Expert and the Texas State Auditor's Office. The
majority of the records document the Auditor's State Classification Office's
creation of classified job descriptions, laying out the duties and requirements
of Texas state jobs for the ultimate purpose of establishing uniform salary
levels. Some of the job classification materials were created by the Texas
Employment Commission, in accordance with legislation passed by the 55th and
56th Legislatures, and then transferred to the Classification Office at the
time of its creation. Some documents describe the policies and procedures used
by the Auditor's Office to conduct its audits of Texas' state government bodies
and to manage its own personnel. Correspondence passes between the Auditor, the
members of the Legislative Audit Committee, the Legislature, and state
agencies. Some of the reports are biennial reports to the governor. A lengthy
draft letter records the early history of the modern office of the Auditor.

To prepare this inventory, the described materials were cursorily
reviewed to delineate series, to confirm the accuracy of contents lists, to
provide an estimate of dates covered, and to determine record types

These records were transferred to the Archives and Information
Services Division of the Texas State Library and Archives Commission by the
Texas Office of the State Auditor on June 7, 2000 and August 25, 2000.

Records comprise job descriptions, indexes, working papers,
correspondence, agenda, opinions, reports, and organization charts, 1957-1986
(bulk 1958-1965), created by the Texas Auditor's State Classification Office
and the Texas Employment Commission. The records document the Auditor's State
Classification Office's creation of classified job descriptions laying out the
duties and requirements of Texas state jobs for the ultimate purpose of
establishing uniform salary levels. Some of the job classification materials
were created by the Texas Employment Commission, in accordance with legislation
passed by the 55th and 56th Legislatures, and then transfered to the
Classification Office at the time of its creation. Everett Anschutz of the
Texas Employment Commission and Richard S. Robertson of the State
Classification Office figure prominently in the records. Specifically, the
materials include multiple versions, including updates, of job classifications
listed in numerical order by series and class number, correspondence and
reports with and concerning the Texas Legislature, letters on payroll and job
classifiction issues that were distributed to all state agencies, and a variety
of working files used to create and update the job descriptions and
classifications.

[The study was filed with the Governor in accordance with
the Position Classification Act of 1961. It consists of job descriptions,
dating to 1958 and 1960, divided into classes in numerical order. The first
folder of the first volume contains an index and an introductory letter.]

Records comprise memos to/presentations for staff containing
policy and procedure information, copies of legislation, loyalty oath forms and
lists of subversive organizations, press releases, memoranda, reports,
speeches, humor, drafts, correspondence, and a few forms (1932, 1941-1944,
1947, 1949, 1951-1969, 1981) that document the activities and functions of the
Texas State Auditor's Office. The materials describe the policies and
procedures used by the office to conduct its audits of Texas' state government
bodies and to manage its own personnel. Correspondence passes between the
Auditor and the members of the Legislative Audit Committee. Some of the reports
are biennial reports to the governor. A lengthy draft letter records the early
history of the modern office of the Auditor.

Arrangement

These records are listed in the order in which they were
found.

Preferred Citation

(Identify the item), Assorted, Records, Texas Office of the
State Auditor. Archives and Information Services Division, Texas State Library
and Archives Commission.

Accession Information

Accession number: 2000/160

These records were transferred to the Archives and Information
Services Division of the Texas State Library and Archives Commission by the
Texas Office of the State Auditor on June 7, 2000.